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Retirement Compensation Arrangements — (RCAs) are defined under subsection 248(1) of the Canadian Income Tax Act , which allows 100 per cent tax deductible corporate dollars to be deposited into an RCA, on behalf of the private business owner and/or key employee. No tax is paid by the … Wikipedia
Oklahoma Teachers' Retirement System — is the pension program for public education employees in the State of Oklahoma. As of April 30, 2010, the program had nearly 169,000 members.[1] Public education teachers and administrators are required to be OTRS members; support staff can join… … Wikipedia
Individual Retirement Account — An Individual Retirement Account (or IRA) is a retirement plan account that provides some tax advantages for retirement savings in the United States.Legal basisThe individual retirement account and related vehicles (see Definitions) were created… … Wikipedia
trusteed plan — noun Etymology: trusteed from past participle of trustee (II) : a pension or retirement plan under which contributions are paid to a trustee who invests the funds and pays benefits to eligible employees compare unfunded plan … Useful english dictionary
self-administered plan — | ̷ ̷ ̷ ̷| ̷ ̷ ̷ ̷ ̷ ̷ noun : a pension or retirement plan administered by the employer or by the employer and a trustee jointly compare insured plan … Useful english dictionary
Illinois Municipal Retirement Fund — The Illinois Municipal Retirement Fund (or IMRF) is a pension fund created in 1939 by the Illinois General Assembly for municipal employees in the state of Illinois. IMRF began operating in 1941 with 5 original employers and $5,000 in assets.… … Wikipedia
Voluntary Plan Termination — The discontinuance of a defined benefit plan by an employer. A voluntary plan termination may occur by the plan administrator only if all of the requirements for a standard termination or distress termination are followed. The U.S. Code of… … Investment dictionary
401(k) — In the United States of America, a 401(k) plan allows a worker to save for retirement while deferring income taxes on the saved money and earnings until withdrawal. The employee elects to have a portion of his or her wage paid directly, or… … Wikipedia
Social Security (United States) — This article is about the retirement/disability program. For the general concept of providing welfare, see Social security. For other uses, see Social Security (disambiguation) … Wikipedia
Economic Growth and Tax Relief Reconciliation Act of 2001 — The Economic Growth and Tax Relief Reconciliation Act of 2001 (USPL|107|16, USStat|115|38, June 72001), was a sweeping piece of tax legislation in the United States. It is commonly known by its abbreviation EGTRRA, often pronounced egg tra or egg … Wikipedia
Self-Directed IRA — A Self Directed Individual Retirement Account is an IRA that requires the account owner to make investment decisions and investments on behalf of the retirement plan. IRS regulations require that either a qualified trustee, or custodian hold the… … Wikipedia